Comparative International Accounting
by Christopher Nobes, Robert B Parker
14th Edition
Publisher: Pearson
Book Details
| Print ISBN | 9781292296463 |
| eText ISBN | 9781292296500 |
| Publisher | Pearson |
| Publishing Year | 2020 |
| Edition | 14th Edition |
| Language | English |
| Pages | 640 |
Comparative International Accounting, 14th Edition, introduces foundational concepts in global financial reporting and the factors driving variations across national systems. The textbook explains why accounting practices diverge and how international regulatory frameworks operate across diverse economic environments.
The volume contrasts International Financial Reporting Standards with US generally accepted accounting principles and examines reporting practices in countries such as China, France, Germany, and Japan. It also addresses standard harmonisation, political lobbying, and accounting challenges encountered by multinational enterprises.
Intended for undergraduate and postgraduate students taking courses in comparative and international financial reporting, the 2020 edition incorporates accounting developments and research published following the thirteenth edition.
Table of Contents
Chapter 1: Introduction
Chapter 2: Causes and examples of international differences
Chapter 3: International classification of financial reporting
Chapter 4: Introduction to international harmonisation
Chapter 5: The background to financial reporting by listed groups
Chapter 6: IFRS in context: concepts, presentation and revenue
Chapter 7: IFRS in context: assets and liabilities
Chapter 8: IFRS in context: group accounting
Chapter 9: Different versions of IFRS practice
Chapter 10: Financial reporting in the United States
Chapter 11: Political lobbying on accounting standards: US, UK and international experience
Chapter 12: Financial reporting in China and Japan
Chapter 13: The context of financial reporting by individual companies
Chapter 14: Harmonisation and transition in Europe
Chapter 15: Making accounting rules for unlisted business enterprises in Europe
Chapter 16: Accounting rules and practices of individual companies in Europe
Chapter 17: Foreign currency translation
Chapter 18: Segment reporting
Chapter 19: International auditing
Chapter 20: Enforcement of financial reporting standards
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